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Pensions

The pensions landscape is going through a period of substantial change at present. Through our pension topic pages you can access a range of articles, books, reports and online resources to help you keep up with the latest developments.

Auto-enrolment

Guidance and updates on meeting pension auto-enrolment requirements.

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Auto-enrolment

Guidance for business advisors on implementing auto-enrolment.

Pensions freedoms

Guides and resources on the new pensions regime.

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Pensions freedoms

In March 2014 the Chancellor of the Exchequer announced a radical reform of the pensions system that would give people greater flexibility to access their pension savings. The new pensions freedoms took full effect from 6 April 2015. On this page we highlight a selection of articles, guides and resources that can help you understand the new regime.

Financial reporting

Access accounting standards, related guidance and resources.

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Pension schemes SORP

Information on the latest Statement of Recommended Practice for pension schemes.

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Accounting for pension schemes

The pensions SORP gives guidance on best practice for financial accounting and reporting of pension schemes. Find articles, books and online resources providing quick links to guidance, support and updates.

New legislation

New legislation from 2014-2017 has altered the pensions landscape.

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Pension Schemes Act 2017

The Act received Royal Assent on 27 April 2017, introducing measures to supervise master trusts.

Pension Schemes Act 2015

The Pension Schemes Bill received Royal Assent on 3 March 2015, laying the framework for DA schemes.

Pensions Act 2014

The Pensions Bill 2013-14 received Royal Assent on 14 May 2014 and became the Pensions Act 2014.

Taxation of pensions

Overview of the new pensions legislation introduced since 2014.

Actuarial assumptions

Resources on actuarial assumptions, including reports, surveys and life tables.

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Actuarial assumptions

Actuarial assumptions are used to calculate retirement benefits or life insurance payments. On this page you can access a range of articles, books and online resources providing quick links to reports, surveys and life tables.

Taxation

Useful sources of information on the changes in pensions taxation.

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Taxation of pensions

Pensions law has undergone substantial change with the passing of the Pensions Act 2014 and the Taxation of Pensions Act 2014 into law. On this page we highlight the key legislation alongside a selection of articles, commentary and guidance.

Audit and assurance

Quick links to FRC and ICAEW guidance and support.

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Pension schemes audit and assurance

Auditing for pension schemes is a specialist area that requires expertise and an understanding of the sector. Find articles, books and online resources providing quick links to guidance, support and updates.

ICAEW on Pensions

The latest press releases, technical releases & helpsheets published by ICAEW on pensions.

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ICAEW on Pensions

The pensions landscape is undergoing radical change at present, with wave after wave of new legislation and the continuing roll out of automatic enrolment. On this page you can access the latest articles, press releases, technical releases and helpsheets published by ICAEW in this area.

Events

Find out about ICAEW courses, events and webinars on pensions.

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Publications, reports and surveys

Articles, books, briefings, reports and surveys on pensions.

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Pension resources

Administering pension schemes, trusts and funds is a specialist area that requires up-to-date knowledge. This is particularly important with the new employer responsibilities in relation to auto-enrolment. On this page you can find briefings, reports and other useful resources for pensions administration.

Organisations

Key organisations in the pensions sector.

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